Calculation of total overhead cost:

Cost Pool-I

Indirect Material (18,000 + 3,000 + 3,000 + 9,000) 33,000

Indirect Labor 6,000
Utilities (4,500 + 1,500) 6,000

Cost Pool-II

Indirect labor (3,300 + 4,500) 7,800

Cost Pool-III

Test Kitchen 1,800

Cost Pool-IV

Material Handling 4,000

Cost Pool-V

Facility level costs 6,600

Total Overhead Cost 65,200